The Effect of the Brainstorming Method on the Nature of Audit Programs to Detect Fraud Risks

Abstract

The research aims to demonstrate the effect of using the brainstorming method on the nature of traditional audit procedures to discover fraud risks. To achieve the goal, the descriptive analytical approach was followed by designing a questionnaire form as a tool for data collection. It was distributed to a sample of auditors in Iraqi auditing firms and registered in the Certified Auditors Bulletin for the year 2016. The research problem is represented in the following question: "Is there a role for the brainstorming method in improving audit programs and increasing the auditor's ability to detect fraud risks?" According to the analysis of the results of the answers to the questionnaire, it was found that there is agreement that there is a significant effect of using the brainstorming method in detecting fraud risks. The research concluded that improving traditional auditing programs through the use of brainstorming by auditors in Iraqi auditing companies and offices has an important role. In detecting fraud risks The most important recommendations were the need to issue a guide on how to use brainstorming when studying fraud risks.

Keyword :- Brainstorming Method, Audit Programs, Fraud Risk